R(Commonwealth) v Schembri [2009] NSWDC 293

R(Commonwealth) v Schembri [2009] NSWDC 293

The offender was a co-principal in a sophisticated and planned series of GST frauds using false BAS for Unique and Aquatrend, knowingly persisted in deception during the ATO investigation, received direct and indirect benefits from fraudulently obtained funds, and knowingly deposited proceeds of crime into Aquatrend. Her depression, domestic violence history and hardship to her child did not diminish her moral culpability or constitute circumstances justifying a non-custodial sentence. General deterrence and the seriousness of revenue fraud required full-time custody, adjusted for totality.

Jurisdiction
Australia
Judgment Date
01 May 2009
Procedural Posture
Criminal Sentencing / Sentence After Jury Verdicts of Guilty
Outcome
Offender convicted and sentenced to an overall term of seven years imprisonment with a non-parole period of four years.
Legal Topics
['gst Fraud' 'dishonestly Obtaining a Financial Advantage by Deception From a Commonwealth Entity' 'attempt to Obtain a Financial Advantage by Deception' 'dealing With Proceeds of Crime' 'business Activity Statements' 'general Deterrence' 'hardship to Dependants' 'mental Health and Domestic Violence in Sentencing']
['criminal Law' 'taxation Fraud' 'proceeds of Crime' 'sentencing'] ['gst Fraud' 'dishonestly Obtaining a Financial Advantage by Deception From a Commonwealth Entity' 'attempt to Obtain a Financial Advantage by Deception' 'dealing With Proceeds of Crime' 'business Activity Statements' 'general Deterrence' 'hardship to Dependants' 'mental Health and Domestic Violence in Sentencing']

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Procedural Posture

Criminal Sentencing / Sentence After Jury Verdicts of Guilty

Legal Issues

  1. 1 ["What facts should be found consistently with the jury's verdict for the purpose of sentence." 'What role the offender played in the GST frauds involving Unique Waterproofing Services and Aquatrend Australia.' 'Whether the offender received a personal or indirect benefit from the fraudulently obtained funds.' "Whether domestic violence and depression reduced the offender's moral culpability or affected her understanding of the offending." "Whether hardship to the offender's child justified a non-custodial sentence." 'What sentence was appropriate having regard to objective seriousness, totality and general deterrence.']

Ratio Decidendi

The offender was a co-principal in a sophisticated and planned series of GST frauds using false BAS for Unique and Aquatrend, knowingly persisted in deception during the ATO investigation, received direct and indirect benefits from fraudulently obtained funds, and knowingly deposited proceeds of crime into Aquatrend. Her depression, domestic violence history and hardship to her child did not diminish her moral culpability or constitute circumstances justifying a non-custodial sentence. General deterrence and the seriousness of revenue fraud required full-time custody, adjusted for totality.

Court Disposition

Offender convicted and sentenced to an overall term of seven years imprisonment with a non-parole period of four years.

Orders

  • ['On counts 1 to 9, on each count the offender is sentenced to three and a half years imprisonment starting on 20 October 2008 and concluding on 19 April 2012.' 'On counts 10 to 11, on each count the offender is sentenced to three and a half years imprisonment starting 20 October 2010 and concluding on 19 April...